Rental income in chunks over tax years

I received income in 2 lumps for my rental property in Jun 2023 and Jan 2024 for rental period 26 Jun 2023 to 3 Jul 2024. Do I declare this income and management fees for this tax year 23/24? If not how would I go about splitting it into this tax year and next? Thank you

Hi,
How you record your income depends on which method of accounting you use. If you use cash basis accounting, only record the rent in the tax year it was received, you can see guidance here: Cash basis
There are some differences if you use traditional accounting, accruals basis, where you record income when you invoice your customers and expenses when you receive a bill. You can read more about this here:
HS222 How to calculate your taxable profits (2024)
Thank you.